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最近,财政部对1965年制定的《行政事业单位会计制度》的会计科目进行了全面修订,并作为征求意见稿广泛征求意见。为便于有关方面研究参考,下面对征求意见稿作一简要的介绍。一、新科目的基本结构 1、适应三种不同的预算管理方式,设计了既统一又有区别的三套会计科目。事业行政单位预算是国家预算和地方总预算的一个组成部分。事业行政财务管理体制的核心是处理事业行政单位同国家预算以及同各级财政总预算的预算缴拨款关系。大体有三种类型:即实行“收支两条线”的单位为全额预算管理单位(以下简称全额单位);实行以收抵支、差额补助(或差额上缴)的单位,为
Recently, the Ministry of Finance conducted a comprehensive revision of the accounting subjects of the “Administrative Institution Accounting System” formulated in 1965 and solicited opinions extensively as a draft for solicitation of opinions. For the convenience of the parties concerned, the following is a brief introduction of the draft for solicitation. First, the basic structure of the new subjects 1, to adapt to three different ways of budget management, design a unified but different three sets of accounting subjects. The budget of the administrative unit is an integral part of the state budget and the local budget. Business Administration The core of the financial management system is to handle the relationship between the business administration unit and the state budget as well as the budgetary appropriation and appropriation with the total budget at all levels. Generally speaking, there are three types: the unit implementing the “two lines of revenue and expenditure” is the full budget management unit (hereinafter referred to as the full unit); the unit that implements the income and expenditure support and the difference subsidy (or the difference payment)